**REGISTERED CHARITY NUMBER: 1097146**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2024**
## **for**
## **Families United (Warrington)**
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
**Families United (Warrington)**
## **Contents of the Financial Statements for the Year Ended 31 March 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**||13||
## **Families United (Warrington)**
## **Report of the Trustees for the Year Ended 31 March 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The principal objective of the Charity during the year under review was that of the promotion of the care, welfare, treatment, education and advancement of persons with any form of cerebral palsy, other physical disabilities, sensory disabilities and/or learning disabilities, their families and their carers.
The objectives and aims of the charity are reviewed each year, which helps to ensure that those aims remain focused on the charity's stated purpose. Reference has been made to the Charity Commission's general guidance on public benefit when reviewing the objectives and aims of the charity, and when planning its future activities.
## **ACHIEVEMENT AND PERFORMANCE**
The Trustees are pleased with the results for the year ended 31 March 2024. The charity has continued to provide meaningful and impactful activities for children with disabilities and their families, building upon the successes of previous years. The charity received £42,700 in grant income this year, enabling us to expand our activities and deliver more impactful services to the families we support.
We maintained our regular core offer, which included the monthly FUN Club held at the Warrington Play and Sensory Centre and Puddle Project, as well as weekly sports sessions facilitated by Sports Works. These activities have been instrumental in providing opportunities for children with disabilities to engage in play, relaxation, and physical activity.
This year, we expanded our partnership with Warrington Borough Council (WBC) to increase the number of HAF (Holiday Activity Funding) clubs available to children with disabilities and their families. This initiative addresses the significant lack of accessible activities for children with disabilities and includes the provision of meals, easing the stress and strain on the entire family. Additionally, we offered respite sessions exclusively for children, allowing parents and carers to take much-needed breaks.
Annual trips to favourite destinations, such as the Barnstondale Activity Centre and Chester Zoo, were a highlight for families, providing enjoyable and inclusive experiences. We also celebrated the Coronation with a vibrant party and hosted our first Bake Off fundraiser. This community event was a great success, featuring participation from two headteachers from local SEND schools (one baking and one judging), a Puddle Project team member as a judge, and a dad who also joined the judging panel. It was a fun and engaging way to bring the community together while raising funds.
Parent focus sessions have been an essential part of our work, including art therapy sessions and parent coffee and chat events. These sessions featured guests from the local community who provided support and guidance to families.
We were proud to become a member of the Warrington Youth Forum, a collective of organisations working together to support the youth of Warrington. Through this membership and other partnerships, we have continued to strengthen our connections with community organisations, enhancing the services we can offer to families caring for children with disabilities.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The majority of the Charity's income for the year has been from fundraising activities. Grants received which have been restricted by the donor to expenditure on specific items/projects are released into the Statement of Financial Activities as the expenditure occurs.
During the year under review the Statement of Financial Activities reports a deficit in the year for the Charity.
Page 1
**Families United (Warrington)**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **FINANCIAL REVIEW**
## **Reserves policy**
The majority of the Charities' income for the year has been from grants.
The Charities' policy on reserves is to hold approximately one years running costs in unrestricted funds (excluding salary costs). The trustees are satisfied that with the tight control over costs which are now being employed that unrestricted funds as at 31 March 2024 are sufficient to cover running costs for the coming financial year.
The level of reserves held at the Balance Sheet date amounted to £23,196 (2023 £24,317).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
The opportunity to stand as a trustee or object to the performance of an existing trustee is offered at the AGM. At this meeting, existing trustees are given the opportunity to state whether they wish to continue in post. New trustees are proposed and seconded at this meeting. At the first committee meeting following the AGM roles are set for the new Trustees for the forthcoming year.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1097146
## **Principal address**
The Gateway 85-101 Sankey Street Warrington Cheshire WA1 1SR
## **Trustees**
Dr L Edwards Ms R Staff J Uttley V James L V Price S Dolley (appointed 27.9.24)
## **Independent Examiner**
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
Page 2
## **Families United (Warrington)**
## **Report of the Trustees for the Year Ended 31 March 2024**
16/01/2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... whe B Edulie Dr L Edwards - Trustee
Page 3
Indtpendent EigmlDer'$ R¢port to the Trust¢u of
Families Unite41 (Warrington}
Independent ex#mln¢r'$ report to the trusttts ofFamllles Unhed (Warringtoa)
rtsrt to the charity trustee5 on my eKaIuinatitsn of the a¢¢ounts of Families United (Wanington) {tbe TnLSt) for the year
ended 31 March 2024.
Re5ponsibUldes and b•$i$ of report
As the cbarity trustees of the Trust you are resp)nsbi le for the pr¢paration of tbe accounts in a¢¢ordance with the
requirements of the ChaTities Act 201 I Ilhe Acff).
I rq>ort in rcspecl of my examination of the TT5 COUnts caTrie4J out thMl¢r 8tion 145 of the Act and in Caryi out my
examination I have followed all applicable Dir¢rtions given bythe Charity Commtysion under SectiOD 145(5}Ib) of the Act.
IndepeDdeD¢ eiaminer's Jtstement
I bave cotTJpl¢ted my examiJJation. I confirm that Do [la] Tnatters hav¢ CO to my attention in CODne¢tion with the
examination giving me cause to believe that in any material reSpt..
accounting records weTe not kept in reSt of th¢ TnLSt required by SediorÈ 130 of the ACL OT
the accounts do not accord wrytb those record5. or
th¢ accounts do not comply with the applicabl¢ requirts concerning tbe forn) and conteDt of account5 Set out in
the Charities (A¢¢ounts and Report5) RegulatioDS 2008 other than any rtquilrment that the accounts give a true and
fair Yiew which is not a matter consid¢r¢d as part of an indePejent exarninatiotL
I have no concerns and bave across tKJ othcr matter5 in conTKctioD with th¢ exarnitwtion to 1¢h altention shtsuld b¢
drnwn in thi5 rrport ord¢r to enable a proper und¢T5tsnding of the a¢¢ounts to IKYt*h
Jonathan Urmston BA ACA
Voisey & Co LLP
Cbartcred A¢¢ountants
8 Winnwleigh Street
C1tre
WAI IJW
Date..
Page 4
## **Families United (Warrington)**
## **Statement of Financial Activities for the Year Ended 31 March 2024**
|||||31.3.24|31.3.23|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies||30,322|25,758|56,080|58,272|
|Investment income|2|183|-|183|45|
|**Total**||30,505|25,758|56,263|58,317|
|**EXPENDITURE ON**||||||
|Raising funds||37,733|19,651|57,384|70,266|
|**NET INCOME/(EXPENDITURE)**||(7,228)|6,107|(1,121)|(11,949)|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||21,535|2,782|24,317|36,266|
|**TOTAL FUNDS CARRIED FORWARD**||14,307|8,889|23,196|24,317|
The notes form part of these financial statements
Page 5
## **Families United (Warrington)**
## **Balance Sheet 31 March 2024**
||||||31.3.24|31.3.23|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|funds||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|6|195||-|195|260|
|**CURRENT ASSETS**|||||||
|Cash at bank||15,071|8,889||23,960|24,714|
|**CREDITORS**|||||||
|Amounts falling due within one year|7|(959)||-|(959)|(657)|
|**NET CURRENT ASSETS**||14,112|8,889||23,001|24,057|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||14,307|8,889||23,196|24,317|
|**NET ASSETS**||14,307|8,889||23,196|24,317|
|**FUNDS**|8||||||
|Unrestricted funds|||||14,307|21,535|
|Restricted funds|||||8,889|2,782|
|**TOTAL FUNDS**|||||23,196|24,317|
||||||||
16/01/2025
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. L Edwards - Trustee
The notes form part of these financial statements
Page 6
**Families United (Warrington)**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling, rounded to the nearest £.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income, including donations, gifts and grants, is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods; or the donor has imposed conditions which must be met before the charity has entitlement.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Raising funds**
Costs of generating funds are those costs incurred in attracting voluntary income.
## **Governance costs**
Governance costs include those incurred in the governance of the Charity and its assets and are associated with constitutional and statutory requirements and support costs.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
Page 7
**Families United (Warrington)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **2. INVESTMENT INCOME**
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.24|31.3.23|
|£|£|
|Deposit account interest|183|45|
**----- End of picture text -----**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.24|31.3.23|
|Administrative staff|1|1|
**----- End of picture text -----**
No employees received emoluments in excess of £60,000.
## **5. GRANTS**
Grants received include:
**----- Start of picture text -----**
||||
|---|---|---|
|31.3.24|31.3.23|
|£|£|
|Cheshire Community Foundation|4,000|3,300|
|The Zochonis Charitable Trust|3,000|3,000|
|Arnold Clark|-|1,000|
|Sellafield Grant|5,000|5,000|
|YAPP|-|1,500|
|Local Giving|-|500|
|Asda|-|300|
|Groundwork|375|1,125|
|Stockton Heath Parish Council|-|400|
|-|
|Happy Days|3,690|
|Bauer Radio - cash for kids|-|11,860|
|St. James Place Charitable Foundation|-|2,500|
|PAD YCA|-|200|
|Make a difference|-|500|
|-|
|Lyons Trust|5,000|
|Warrington Borough Council|960|580|
|HAF Funding|16,766|8,350|
|Alpkit Foundation|250|-|
|-|
|The Edward Gosling Trust|4,500|
|Warrington Charities Trust|533|-|
|Torus Foundation|500|-|
|Birchwood Town Council|400|-|
|Eurofins Forensic Grant|2,618|-|
**----- End of picture text -----**
continued...
Page 8
**Families United (Warrington)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
|**5.**
**GRANTS - continued**
Masonic Charitable
3,798
42,700
**6.**
**TANGIBLE FIXED ASSETS**
Fixtures
Plant and
and
machinery
fittings
£
£
**COST**
At 1 April 2023 and 31 March 2024
3,201
641
**DEPRECIATION**
At 1 April 2023
2,984
598
Charge for year
54
11
At 31 March 2024
3,038
609
**NET BOOK VALUE**
At 31 March 2024
163
32
At 31 March 2023
217
43
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.24
£
Accrued expenses
959
**8.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.4.23
in funds
£
£
**Unrestricted funds**
General fund
21,535
(7,228)
**Restricted funds**
Swim and Sports
2,782
(2,782)
Fun Club
-
4,398
Holiday Activity Fund
-
4,491
2,782
6,107
**TOTAL FUNDS**
24,317
(1,121)|||
|---|---|---|
||3,798|-|
||||
||42,700|48,805|
||||
|||Totals
£
3,842
3,582
65
3,647
195
260
31.3.23
£
657
At
31.3.24
£
14,307
-
4,398
4,491
8,889
23,196|
continued...
Page 9
## **Families United (Warrington)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **8. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming|Resources|Movement|
|---|---|---|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
30,505|(37,733)|(7,228)|
|**Restricted funds**|||
|Swim and Sports
3,992|(6,774)|(2,782)|
|Fun Club
5,000|(602)|4,398|
|Holiday Activity Fund
16,766|(12,275)|4,491|
|25,758|(19,651)|6,107|
|**TOTAL FUNDS**
56,263|(57,384)|(1,121)|
|**Comparatives for movement in funds**|||
|At 1.4.22
£
**Unrestricted funds**|Net
movement
in funds
£|At
31.3.23
£|
|General fund
33,484|(11,949)|21,535|
|**Restricted funds**|||
|Swim and Sports
2,782|-|2,782|
|**TOTAL FUNDS**
36,266|(11,949)|24,317|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming
resources
£
**Unrestricted funds**|Resources
expended
£|Movement
in funds
£|
|General fund
58,317|(70,266)|(11,949)|
|**TOTAL FUNDS**
58,317|(70,266)|(11,949)|
continued...
Page 10
**Families United (Warrington)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **8. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.22|in funds|31.3.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|33,484|(19,177)|14,307|
|**Restricted funds**||||
|Swim and Sports|2,782|(2,782)|-|
|Fun Club|-|4,398|4,398|
|Holiday Activity Fund|-|4,491|4,491|
||2,782|6,107|8,889|
|**TOTAL FUNDS**|36,266|(13,070)|23,196|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£|
|---|---|
|General fund|88,822
(107,999)
(19,177)|
|**Restricted funds**||
|Swim and Sports|3,992
(6,774)
(2,782)|
|Fun Club|5,000
(602)
4,398|
|Holiday Activity Fund|16,766
(12,275)
4,491|
||25,758
(19,651)
6,107|
|**TOTAL FUNDS**|114,580
(127,650)
(13,070)|
continued...
Page 11
**Families United (Warrington)**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **9. RELATED PARTY DISCLOSURES**
During the year ended 31 March 2024 £3,992 (2023 £15,881) was paid to 'Sportsworks (Manchester & Cheshire) Limited' for the provision of activities and swim sessions. Jon Uttley is a director of this company.
Three of the Trustees have disabled children who are members and participate in the chairity's activities.
There were no other related party transaction for the year ended 31 March 2024.
## **10. RESTRICTED FUNDS**
## **Swim and Sports**
This fund relates to the provision of activities and swim sessions at Sportsworks.
Page 12
## **Families United (Warrington)**
||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 March 2024**|||
|||31.3.24|31.3.23|
|||£|£|
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations||2,336|500|
|Grants||45,430|48,806|
|Member Event Contribution||3,792|7,772|
|Fundraising||4,522|1,194|
|**Investment income**||56,080|58,272|
|Deposit account interest||183|45|
|**Total incoming resources**||56,263|58,317|
|**EXPENDITURE**||||
|**Raising donations and legacies**||||
|Wages||4,134|3,938|
|Trips and Activities||34,037|31,789|
|Sportsworks||12,452|15,881|
|Aldi Gift Vouchers||-|11,860|
|Plant and machinery||54|73|
|**Support costs**||50,677|63,541|
|**Governance costs**||||
|Wages||4,135|3,939|
|Licences & insurance||-|202|
|Telephone||369|406|
|Accountancy and legal fees||1,305|1,100|
|Travel||404|431|
|Payroll costs||238|299|
|Bank charges||65|68|
|Subscriptions & donations||180|266|
|Fixtures and fittings||11|14|
|||6,707|6,725|
|Total resources expended||57,384|70,266|
|**Net expenditure**||(1,121)|(11,949)|
|||||
This page does not form part of the statutory financial statements
Page 13